The Scottish slip-up

Scottish slip-up
I have just read the latest in a series of informative public interest papers on the topical subject of the pensions implications of an independent Scotland. Who do readers think this valuable contribution to the pensions debate was published by?
1. The Institute and Faculty of Actuaries.
2. The Scottish Board of our profession, whose remit focuses on Scotland.
3. A large employer of actuaries based in Scotland.
4. None of the above.
I am embarrassed to say that the answer, as ridiculous as it may seem, is 4.
We consigned Scotland's actuarial profession to history only three years ago, but let's not surrender our natural habitat altogether and to other professions - in this case, the accountancy profession.
Gerry Devenney, 17 May